General information about company |
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| Scrip Code | 509675 | ||
| NSE Symbol | BIRLANU | ||
| MSEI Symbol | NOTLISTED | ||
| ISIN | INE557A01011 | ||
| Name of company | BIRLANU LIMITED | ||
| Type of company | Main Board | ||
| Class of security | Equity | ||
| Date of start of financial year | 01-Apr-2025 | ||
| Date of end of financial year | 31-Mar-2026 | ||
| Date of board meeting when results were approved | 04-Aug-2025 | ||
| Date on which prior intimation of the meeting for considering financial results was informed to the exchange | 24-Jul-2025 | ||
| Description of presentation currency | INR (in Actuals) | ||
| Reporting Type | Quarterly | ||
| Reporting Quarter | First quarter | ||
| Nature of report standalone or consolidated | Consolidated | ||
| Whether results are audited or unaudited for the quarter ended | Unaudited | ||
| Whether results are audited or unaudited for the Year to date for current period ended/year ended | |||
| Segment Reporting | Multi segment | ||
| Description of single segment | |||
| Start date and time of board meeting | 04-Aug-2025 12:00:00 | ||
| End date and time of board meeting | 04-Aug-2025 13:30:00 | ||
| Whether cash flow statement is applicable on company | |||
| Type of cash flow statement | |||
| Declaration of unmodified opinion or statement on impact of audit qualification | Not applicable | ||
Financial Results Ind-AS |
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|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Part I | Blue color marked fields are non-mandatory. For Consolidated Results, if the company has no figures for 3 months / 6 months ended, in such case zero shall be inserted in the said column. | ||
| 1 | Income | ||
| Revenue from operations | 10522800000 | ||
| Other income | 193900000 | ||
| Total income | 10716700000 | ||
| 2 | Expenses | ||
| (a) | Cost of materials consumed | 5260900000 | |
| (b) | Purchases of stock-in-trade | 484000000 | |
| (c) | Changes in inventories of finished goods, work-in-progress and stock-in-trade | 488300000 | |
| (d) | Employee benefit expense | 1390300000 | |
| (e) | Finance costs | 168900000 | |
| (f) | Depreciation, depletion and amortisation expense | 370000000 | |
| (f) | Other Expenses | ||
| 1 | Other Expenses | 2502400000 | 2502400000 |
| Total other expenses | 2502400000 | ||
| Total expenses | 10664800000 | ||
| 3 | Total profit before exceptional items and tax | 51900000 | |
| 4 | Exceptional items | 0 | |
| 5 | Total profit before tax | 51900000 | |
| 6 | Tax expense | ||
| 7 | Current tax | 163700000 | |
| 8 | Deferred tax | -98700000 | |
| 9 | Total tax expenses | 65000000 | |
| 10 | Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement | 0 | |
| 11 | Net Profit Loss for the period from continuing operations | -13100000 | |
| 12 | Profit (loss) from discontinued operations before tax | 0 | |
| 13 | Tax expense of discontinued operations | 0 | |
| 14 | Net profit (loss) from discontinued operation after tax | 0 | |
| 15 | Share of profit (loss) of associates and joint ventures accounted for using equity method | -100000 | |
| 16 | Total profit (loss) for period | -13200000 | |
| 17 | Other comprehensive income net of taxes | 229800000 | |
| 18 | Total Comprehensive Income for the period | 216600000 | |
| 19 | Total profit or loss, attributable to | ||
| Profit or loss, attributable to owners of parent | -13200000 | ||
| Total profit or loss, attributable to non-controlling interests | 0 | ||
| 20 | Total Comprehensive income for the period attributable to | ||
| Comprehensive income for the period attributable to owners of parent | 229800000 | ||
| Total comprehensive income for the period attributable to owners of parent non-controlling interests | 0 | ||
| 21 | Details of equity share capital | ||
| Paid-up equity share capital | 75700000 | ||
| Face value of equity share capital | 10 | ||
| 27 | Details of debt securities | ||
| 22 | Reserves excluding revaluation reserve | ||
| 23 | Earnings per share | ||
| i | Earnings per equity share for continuing operations | ||
| Basic earnings (loss) per share from continuing operations | -1.75 | ||
| Diluted earnings (loss) per share from continuing operations | -1.75 | ||
| ii | Earnings per equity share for discontinued operations | ||
| Basic earnings (loss) per share from discontinued operations | 0 | ||
| Diluted earnings (loss) per share from discontinued operations | 0 | ||
| ii | Earnings per equity share | ||
| Basic earnings (loss) per share from continuing and discontinued operations | -1.75 | ||
| Diluted earnings (loss) per share from continuing and discontinued operations | -1.75 | ||
| 24 | Debt equity ratio | ||
| 25 | Debt service coverage ratio | ||
| 26 | Interest service coverage ratio | ||
| 27 | Disclosure of notes on financial results | Textual Information(1) | |
Disclosure of notes on financial results |
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| Textual Information(1) | Note: During the quarter, the Company has changed the names of the reporting segments from Roofing Solutions to Roofs, Building Solutions to Walls, Polymer Solutions to Pipes & Construction Chemicals and Flooring Solutions to Floors. There is no change in the composition of these segments as compared to earlier periods. nNotes: n1.The financial results of BirlaNu Limited, formerly HIL Limited, the Company or the Holding Company and its subsidiaries the Company and its subsidiaries together referred to as the Group, and its joint venture have been prepared in accordance with Indian Accounting Standards Ind AS prescribed under Section 133 of the Companies Act, 2013, the Act read with the relevant rules thereunder and in terms of Regulation 33 of Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015. n2.The above results for the quarter ended 30 June 2025 were reviewed by the Audit Committee and approved by the Board of Directors at their meetings held on 04 August 2025. The statutory auditors have expressed an unmodified review opinion on these results.3.tWhere financial results contain both consolidated and standalone financial results of the parent, segment information is required to be presented only in the consolidated financial results. Accordingly, segment information has been presented in the consolidated financial results.4.The Holding Company in financial year 1979 to 80 had invested in Supercor Industries Limited, Nigeria Supercor. Supercor suspended its operations from November 2015 and closed its offices because of which it has not prepared any financial statements since then. Therefore, the Holding Company has been unable to incorporate the requisite financial information, if any, of Supercor in its consolidated financial statements as required under subsection 3 of Section 129 of the Companies Act, 2013 and the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015. The Holding Company’s investment in Supercor as at the reporting periods presented amounts to INR NIL, after considering the provision for diminution in value of investments amounting to INR 143 lakhs. On the basis of the request filed by the Holding Company in earlier years, an intimation was received from Reserve Bank of India for suspension of the Unique Identification Number allotted to Supercor.5.The consolidated figures for the quarter ended 31 March 2025 are the balancing figures between audited consolidated figures in respect of the full previous financial year and the published unaudited year to date consolidated figures upto the third quarter of the previous financial year. Also, the consolidated figures upto the end of the third quarter were only reviewed and not subjected to audit.6.The unaudited standalone financial results, for the quarter ended 30 June 2025 can be viewed on the websites of the Company, National Stock Exchange of India Limited NSE and BSE Ltd BSE at www.birlanu.com, www.nseindia.com and www.bseindia.com respectively. Information of unaudited standalone financial results of the Company in terms of Regulation 47(1)(b) of the Securities and Exchange Board of India Listing Obligations and Disclosure Requirements Regulations, 2015 is as under:ParticularstQuarter endedtYear ended nt30.06.2025t31.03.2025t30.06.2024t31.03.2025 ntUnauditedtAudited nrefer note 5tUnauditedtAudited nRevenue from operations t72764t55720t77515t231004 nProfit / (Loss) before tax (including exceptional items)t3805t76t5794t10825 nProfit / (Loss) for the period / year after tax t2802t(34)t4259t9096 nOther comprehensive (loss) for the period / yeartt(47)tt(48) nTotal comprehensive income / (loss) for the period / yeart2802t(81)t4259t9048 n | ||
Remarks |
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| Debt equity ratio | |
| Debt service coverage ratio | |
| Interest service coverage ratio | |
Format for Reporting Segmenet wise Revenue, Results and Capital Employed along with the company results |
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|---|---|---|---|---|---|---|---|
| Particulars | 3 months/ 6 month ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |||||
| Date of start of reporting period | 01-Apr-2025 | ||||||
| Date of end of reporting period | 30-Jun-2025 | ||||||
| Whether accounts are audited or unaudited | Unaudited | ||||||
| Nature of report standalone or consolidated | Consolidated | ||||||
| 1 | Segment Revenue (Income) | ||||||
| (net sale/income from each segment should be disclosed) | |||||||
| 1 | Roofs | 4417900000 | 4417900000 | ||||
| 2 | Walls | 1376500000 | 1376500000 | ||||
| 3 | Pipes & Construction Chemicals | 1675400000 | 1675400000 | ||||
| 4 | Floors | 3043300000 | 3043300000 | ||||
| 5 | Others | 22100000 | 22100000 | ||||
| Total Segment Revenue | 10535200000 | ||||||
| Less: Inter segment revenue | 12400000 | 12400000 | |||||
| Revenue from operations | 10522800000 | ||||||
| 2 | Segment Result | ||||||
| Profit (+) / Loss (-) before tax and interest from each segment | |||||||
| 1 | Roofs | 589200000 | 589200000 | ||||
| 2 | Walls | 29800000 | 29800000 | ||||
| 3 | Pipes & Construction Chemicals | -146100000 | -146100000 | ||||
| 4 | Floors | -179500000 | -179500000 | ||||
| 5 | Others | 6100000 | 6100000 | ||||
| Total Profit before tax | 299500000 | ||||||
| i. Finance cost | 52500000 | 52500000 | |||||
| ii. Other Unallocable Expenditure net off Unallocable income | 195200000 | 195200000 | |||||
| Profit before tax | 51800000 | ||||||
| 3 | (Segment Asset - Segment Liabilities) | ||||||
| Segment Asset | |||||||
| 1 | Roofs | 4957900000 | 4957900000 | ||||
| 2 | Walls | 4695100000 | 4695100000 | ||||
| 3 | Pipes & Construction Chemicals | 6063900000 | 6063900000 | ||||
| 4 | Floors | 12497100000 | 12497100000 | ||||
| 5 | Others | 270800000 | 270800000 | ||||
| Total Segment Asset | 28484800000 | 28484800000 | |||||
| Un-allocable Assets | 861700000 | 861700000 | |||||
| Net Segment Asset | 29346500000 | 29346500000 | |||||
| 4 | Segment Liabilities | ||||||
| Segment Liabilities | |||||||
| 1 | Roofs | 1756200000 | 1756200000 | ||||
| 2 | Walls | 956000000 | 956000000 | ||||
| 3 | Pipes & Construction Chemicals | 2506200000 | 2506200000 | ||||
| 4 | Floors | 8179200000 | 8179200000 | ||||
| 5 | Others | 7900000 | 7900000 | ||||
| Total Segment Liabilities | 13405500000 | 13405500000 | |||||
| Un-allocable Liabilities | 3613300000 | 3613300000 | |||||
| Net Segment Liabilities | 17018800000 | 17018800000 | |||||
| Disclosure of notes on segments | Textual Information(2) | ||||||
Text Block |
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| Textual Information(2) | 7.Certain assets of the Company classified under Assets held for sale category have been sold during the year ended 31 March 2025. Profit arising on such sale amounting INR 8189 Lakhs for the year ended 31 March 2025 is presented as an exceptional item in the above results.8.Pursuant to Sections 230 and 233 and all other applicable provisions of the Companies Act, 2013, as per the provisions of the Memorandum of Association and Articles of Association and after obtaining the approvals from the Board of Directors and subject to the requisite approval of the shareholders or creditors of the respective Companies, Crestia Polytech Private Limited, Aditya Poly Industries Private Limited, Aditya Polytechnic Private Limited, Prabhu Sainath Polymers Private Limited, and Topline Industries Private Limited hereinafter referred to as the Transferor Companies, and BirlaNu Limited formerly known as HIL Limited hereinafter referred to as the Transferee Company have filed the necessary Company Applications seeking approval of the Scheme of Amalgamation of the Transferor Companies with the Transferee Company before the Honble National Company Law Tribunal NCLT, the Kolkata Bench and the Hyderabad Bench. Honble NCLT, Kolkata bench, through its order dated 23 July 2025 dispensed with the requirement of holding shareholders and creditors meeting. As a next step, transferor Companies would file company petitions as per the directions of Hon'ble NCLT, Kolkata bench.9.The Holding Company has issued a corporate guarantee of Euro 33.705 million 31 March 2024: Euro 33.705 million at a commission of 0.50 percent p.a. on the outstanding guarantee amount, in favour of the wholly owned subsidiary company, BirlaNu International GmbH formerly HIL International Limited Germany on 27 September 2023 in respect of the loan taken by the subsidiary from ICICI Bank UK PLC, Germany. Further, the Holding company has extended an unconditional letter of financial support to BirlaNu International GmbH and its subsidiaries the subsidiary group to the extent necessary for the subsidiary group. This will enable the subsidiary group to continue to operate their business and meet their financial obligations for the foreseeable future and specifically at least until 31 December 2026. The Holding company will continue to make available such funds as are needed by the Subsidiary group. Subsequent to the quarter end, the Holding Company has taken a Standby Letter of Credit SBLC on 04 July 2025 from ICICI bank Limited, India in order to facilitate working capital demand loan aggregating upto EUR 10.29 million to BirlaNu International GmbH from ICICI bank UK PLC, Germany. The facility is extended for a period of 1 year to BirlaNu International GmbH and carries a service fee of 0.53 percent p.a on the total outstanding loan amount utilised which is payable on a half yearly basis to BirlaNu Limited, along with reimbursement of actual processing fees and commission paid by the Company to ICICI bank Limited, India as per the terms of agreement.10.During the earlier years, the Holding Company received demands from Goods and Services Tax Department, Government of Tamil Nadu, Chennai amounting to INR 7630 Lakhs for the period 01 July 2017 to 31 March 2023, with regards to HSN Harmonized System Nomenclature Classification code of one of the product sold by the Holding Company. The Holding Company challenged the said Orders by filing Appeals before Deputy Commissioner Appeals, Chennai. Aggrieved by the order of the Appellate Authority confirming the demand, the Holding Company had challenged the said Orders in the Honourable High Court of Madras by filing writ petition. Subsequently, on 14 July 2025, the Holding Company has received a favourable order from Honourable High Court directing to quash the impugned orders.11.The financial results of the following subsidiaries and step down subsidiaries and Joint venture of the Holding Company are included in the consolidated financial results for the quarter ended 30 June 2025. nS.NoName of the entityCountryRelationship n1BirlaNu International GmbH formerly HIL International Limited GermanyWholly owned Subsidiary n2Parador Holding GmbHGermanyStep down Subsidiary n3Parador GmbHGermanyStepdown Subsidiary n4Parador Parkettwerke GmbHAustriaStepdown Subsidiary n5Parador UK LimitedUnited KingdomStepdown Subsidiary n6Parador INC.United States of AmericaStep down Subsidiary n7Parador (Shanghai) Trading Co., Ltd.tChinaJoint Venture n8Crestia Polytech Private LimitedtIndiaWholly owned Subsidiary n9Topline Industries Private LimitedtIndiaStepdown Subsidiary n10Aditya Polytechnic Private LimitedtIndiaStep down Subsidiary n11Prabhu Sainath Polymers Private LimitedIndiatStep down Subsidiary n12Aditya Poly Industries Private LimitedIndiaStep down Subsidiary n |
Other Comprehensive Income |
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|---|---|---|---|
| Particulars | 3 months/ 6 months ended (dd-mm-yyyy) | Year to date figures for current period ended (dd-mm-yyyy) | |
| A | Date of start of reporting period | 01-Apr-2025 | |
| B | Date of end of reporting period | 30-Jun-2025 | |
| C | Whether results are audited or unaudited | Unaudited | |
| D | Nature of report standalone or consolidated | Consolidated | |
| Other comprehensive income [Abstract] | |||
| 1 | Amount of items that will not be reclassified to profit and loss | ||
| Total Amount of items that will not be reclassified to profit and loss | |||
| 2 | Income tax relating to items that will not be reclassified to profit or loss | 0 | |
| 3 | Amount of items that will be reclassified to profit and loss | ||
| 1 | Exchange difference in translating financial statements of foreign operations | 229800000 | 229800000 |
| Total Amount of items that will be reclassified to profit and loss | 229800000 | ||
| 4 | Income tax relating to items that will be reclassified to profit or loss | 0 | |
| 5 | Total Other comprehensive income | 229800000 | |